INCOME TAX ASSESSMENT ACT 1997 - SECT 52.40 Provisions of the Social Security Act 1991 under which payments are made

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.40

Provisions of the Social Security Act 1991 under which payments are made

This table lists the provisions of the Social Security Act 1991 under which social security payments are made that are wholly or partly exempt from income tax under this Subdivision.

Provisions under which social security payments are made
Item	Category of social security payment	Ordinary payment	Payment made because of a person's death (unless covered by next column)	Lump sum payment made because of your partner's death
1	Advance pharmaceutical supplement	Part 2.23	Not applicable	Not applicable
2	Age pension	Part 2.2	Sections 83, 86 and 91	Section 84
2AA	Australian Government Disaster Recovery Payment	Part 2.24	Not applicable	Not applicable
2A	Austudy payment	Part 2.11A	Section 592A	Section 592B
3	Bereavement allowance	Part 2.7	Section 359	Not applicable
3A	Carer allowance	Part 2.19	Sections 992K and 992M	Not applicable
4	Carer payment	Part 2.5	Sections 236A, 238, 241 and 246	Section 239
5	Crisis payment	Part 2.23A	Not applicable	Not applicable
6	Disability support pension	Part 2.3	Sections 146G, 146K and 146Q	Section 146H
9	Double orphan pension	Part 2.20	Sections 1034 and 1034A	Not applicable
13A	Fares allowance	Part 2.26	Not applicable	Not applicable
15	Mature age allowance (paid under Part 2.12A)	Part 2.12A	Sections 660XKB, 660XKE and 660XKG	Section 660XKC
16	Mature age allowance (paid under Part 2.12B)	Part 2.12B	Section 660YKD	Section 660YKE
17	Mature age partner allowance	Part 2.12A	Sections 660XKK and 660XKM	Section 660XKL
18	Mobility allowance	Part 2.21	Not applicable	Not applicable
19	Newstart allowance	Part 2.12	Section 660LB	Section 660LC
21A	Parenting payment (benefit PP (partnered))	Part 2.10	Sections 513A and 514B	Section 514C
21C	Parenting payment (pension PP (single))	Part 2.10	Section 513	Not applicable
22	Partner allowance	Part 2.15A	Section 771NW	Section 771NX
22A	Pensioner education supplement	Part 2.24A	Not applicable	Not applicable
22B	Seniors supplement	Part 2.25B	Not applicable	Not applicable
22C	Quarterly pension supplement	Part 2.25C	Not applicable	Not applicable
23	Sickness allowance	Part 2.14	Section 728PB	Section 728PC
25	Special benefit	Part 2.15	Section 768B	Section 768C
26	Special needs age pension	Section 772	Sections 823, 826 and 830	Section 824
27	Special needs disability support pension	Section 773	Sections 823, 826 and 830	Section 824
29	Special needs widow B pension	Section 778	Not applicable	Not applicable
30	Special needs wife pension	Section 774	Sections 823, 826 and 830	Section 824
31	Telephone allowance	Part 2.25	Not applicable	Not applicable
31A	Utilities allowance	Part 2.25A	Not applicable	Not applicable
32	Widow allowance	Part 2.8A	Not applicable	Not applicable
33	Widow B pension	Part 2.8	Section 407	Not applicable
34	Wife pension	Part 2.4	Sections 189 and 191	Section 190
35	Youth allowance	Part 2.11	Section 567A	Section 567B

Guide to Subdivision 52-B

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